General information
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Definition
The Tax on Fluorinated Greenhouse Gases is an indirect tax levied on the consumption, in Spanish territory, of fluorinated greenhouse gases included in its scope and of mixtures containing them.
The tax regulation has been modified, with effect from 1 September 2022, by Law 14/2022, of July 8, amending Law 19/2013, of December 9, on transparency, access to public information and good governance, in order to regulate the statistics of micro, small and medium-sized enterprises (SMEs) in public procurement.
As a result of this modification, from September 1, 2022, the tax is regulated in the following rules :
Article 5 of Law 16/2013, of October 29, establishing certain measures in the field of environmental taxation and adopting other tax and financial measures, to which the link is attached. (Written according to Law 14/2022)
Royal Decree 712/2022, of August 30, approving the Regulations of the Tax on Fluorinated Greenhouse Gases.
Order HFP/826/2022, of August 30, approving form 587 "Tax on Fluorinated Greenhouse Gases. Self-assessment" and form A23 "Tax on Fluorinated Greenhouse Gases. "Refund request", the form and procedure for their presentation are determined, and the registration in the territorial Registry and the keeping of inventory accounts are regulated.